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Dean’s Measure no. 56/2018

Contribution from the social fund at the Faculty of Social Sciences of Charles University for an insurance with the state contribution, • supplementary pension savings with a state contribution, • a private life insurance, •for interest paid on the loan g

Charles University, Faculty of Social Sciences

Dean’s Measure no. 56/2018

Title:

Contribution from the social fund at the Faculty of Social Sciences of Charles University for an insurance with the state contribution, ·supplementary pension savings with a state contribution, ·a private life insurance, ·for interest paid on the loan granted to an employee by a bank or the building society, ·for the coverage of expenses connected with a professional development of the employees, · for non-repayable financial aid, ·for a partial coverage of the fees for pre-school education in the kindergarten,·for the expenses associated with maintaining or improving the health of the employees

This measure applies to all the employees under the labor relationship at the Faculty of Social Sciences of Charles University, hereinafter referred to as the “faculty.”

The social fund of the faculty can be used for:

(a) the allowance for an employee for a pension with a state contribution, supplementary pension savings with a state contribution and a private life insurance,

(b) the allowance for an employee for interest paid on the loan or loan for housing needs,

(c) the allowance for an employee for interest paid on the special purpose loan for housing needs,

(d) non-repayable financial assistance,

(e) the allowance for the coverage of expenses enhancing the professional development of employees and related to the scope of activities of the university, or the faculty,

(f) the allowance for the partial coverage of pre-school education in the kindergarten,

(g) the allowance for an employee for the expenses associated with maintaining or improving the health of the employee within the limits of the needs of the faculty.

Part I

The allowance for an employee for a pension with a state contribution, supplementary pension savings with a state contribution and a private life insurance

An employee

whose labor relations with the university last for at least 1 year, while throughout this period the total number of workloads at the integral parts of university has amounted to no less than 0.7,

whose workload at the faculty amounts to no less than 0.7,

who, in accordance with the respective legislation, has concluded a pension insurance with a state contribution, supplementary pension savings with a state contribution or a private life insurance, the sum of his/her own contributions for these purposes being no less than 500 CZK per month,is entitled to a financial contribution for these purposes in the total amount of his/her own monthly contributions to a pension insurance, supplementary pension savings with a state contribution and to a private life insurance, according to the level of the employee's workload at the faculty in the total amount of no less than 500 CZK and no more than 1,500 CZK per month. The amount of the allowance shall be determined according to the following formula:

the level of the employee's workload at the faculty times the sum of the employee's own contributions in the calendar year

In case an employee pays at the same time a pension insurance, pension savings, a life insurance or only some of them, s/he submits applications for individual contributions on separate forms.

The requirement of the minimum level of the workload does not apply to an employee who is a holder of a TP, ZTP, or ZTP/P card.

An employee who is entitled to the allowance submits an Application for an allowance to the personnel office, together with a copy of the agreement on a pension insurance with a state contribution or an agreement on supplementary pension savings with a state contribution or an agreement on a private life insurance, or a copy of the appendix to the agreement adjusting the employer’s contribution by the appropriate amount of the allowance. The personnel office will secure the approval of the head of the account office and subsequently ensure the payment of the employer's contribution to the account of the respective fund (insurance company) with which the employee has concluded an agreement.

The head of the personnel office is responsible for the factual accuracy of the application and the payment of the allowance.

The allowance can not be claimed retroactively.

If the employee draws unpaid leave for more than one calendar month, the payment of the allowance is discontinued for this period of time. An employee shall lose entitlement to the allowance if:

his/her labor relations with the faculty have ceased to exist, or

there has been a change in the condition referred to in para 1 letter b) of this article, or

the sum of his/her own contributions in accordance with para 1 letter c) of this article amounts to less than 500 CZK per month, or

the insurance cycle has been terminated or ended for other reasons.

The employee is obliged to report and document any changes made to the agreement on a pension insurance, supplementary pension savings with a state contribution or a private life insurance, which results in a reduction of the contribution provided by the faculty or its withdrawal or suspension of the payment of the contribution, as well as any changes made to the key data on the labor relations no later than five working days from the date of such a change.

After being notified of a change by the employee and checking all the formalities, the personnel office shall ensure a payment of the contribution. The personnel office is responsible for terminating or changing the payments of the contribution at the time of the change or termination of the entitlement to the contribution.

The contribution shall be sent to the employee's insurance account and shall be paid for the first time for the calendar month following the calendar month in which the employee submitted the application for the allowance and the required documents, and will continue until the entitlement has ceased.

The employee is obliged to submit to the personnel office on a regular basis annual reports on the contributions paid for these purposes issued by the relevant bank (financial institution), no later than on 30 June of the following calendar year for the past year. If the employee fails to prove the payment of the contribution within the stipulated time limit, the provision of the contribution will be suspended until the payment of the contributions has been proved. A retroactive payment of the allowance under this measure for the suspended period is not possible.

Part II

The allowance for interest paid on the loan granted to an employee by a bank or the building society

Article 1

The allowance for interest paid on the loan for housing needs

An employee

whose labor relations with the university last for at least three years,

who, in the current calendar year, reaches the age of no more than 40 years,

whose level of the workload at the faculty is and has been for at least three years 1.0,

(In the case of interruption of the labor relations for the reasons of the field-related stays, maternity or parental leave, the interruption period is not included in the total period of three years; however, the period of the duration of the labor relations with the workload amounting to 1.0 before the interruption of the labor relations is included.

who proves that in the previous calendar year s/he paid during the tax period interest on the loan decisive for the determination of the tax base in accordance with § 15 paras 3 and 4 of Act no. 586/1992 coll., on income taxes, as amended, in the amount of no less than 1,000 CZK and the deduction of such interest was applied by the employee or his/her spouse. For the purposes of this measure, the housing needs are solely the needs connected with the permanent housing of the employee referred to in § 15 para 3 letters a), c) to g), and letter h) of Act no. 586/1992 coll., on income taxes, as amended, and in connection with § 15 para 3 letters a), c) to g) of this Act,

who, in the current calendar year, does not claim entitlement to such an allowance under this article for the same purpose at another integral part of the university,

can be provided with a contribution from the social fund in the amount of 60% of the claimed deduction of interest paid in the current calendar year up to 10,000 CZK in the current calendar year.

The condition of the level of the workload of 1.0 does not apply to the employee who is a holder of the TP, ZTP or ZTP/P card.

Compliance with the condition in accordance with para 1 letter d) of this article shall be proved in the manner laid down in § 38l para 1 letter b) of Act no. 586/1992 coll., on income taxes, as amended, and a confirmation stating the applied deduction of interest.

Compliance of the condition with para 1 letter e) of this article shall be proved by an affidavit of an employee.

With the first application for an allowance, the employee shall submit the application for an allowance to the personnel office that will secure an approval of the head of the personnel office. This application includes:

an affidavit of an employee that:

the loan agreement submitted is directly related to his/her current or future housing

all the documents submitted are true, and any changes will be immediately reported to the employer

s/he claimed the deduction of interest either in the annual settlement of the wage tax with the employer or in the settlement of the income tax with the relevant tax office

s/he does not claim in the current calendar year any allowance in accordance with para 1 of this article for the same purpose at another integral part of the university

loan agreement

extract from the title deed in the case of the purchase of a household item (e.g. a housing unit, a family house, a started construction of the house, a started construction of a flat unit or an ideal co-ownership share of the property)

a confirmation from the building society of the amount of interest paid in the previous calendar year on the loan from the building savings, or on another loan provided by the building society in connection with the loan from the building savings and reduced by a state contribution, or

a confirmation from the bank, a foreign bank or its branch of the amount of interest paid in the previous calendar year on a mortgage loan or on another loan provided by the respective bank in connection with a mortgage loan and reduced by a state contribution.

With each next annual application for an allowance, the employee shall submit:

an application for an allowance

a confirmation from the building society of the amount of interest paid in the previous calendar year on the loan from the building savings, or on another loan provided by the building society in connection with a building savings loan, or

aconfirmation from the bank, a foreign bank or its branch of the amount of interest paid in the previous calendar year on a mortgage loan or on another loan provided by the respective bank in connection with a mortgage loan and reduced by a state contribution.

In the case of an allowance granted for interest paid on a loan provided by a bank or the building society for the same purpose in accordance with this article, the same procedure applies as in accordance with paras 1 and 7 of this article.

The allowance shall be paid in the current calendar year as a lump-sum.

The head of the personnel office is responsible for the factual accuracy of the application and the payment of the allowance.

Article 2

The allowance for interest paid on the special purpose loan for housing needs

An employee

whose labor relations with the university last for at least three years,

who, in the current calendar year, reaches the age of no more than 40 years,

whose level of the workload at FSV UK is and has been for at least three years 1.0,

(In the case of interruption of the labor relations for the reasons of the field-related stay, maternity or parental leave, the interruption period is not included in the total period of three years; however, the period of the duration of the labor relations with the workload amounting to 1.0 before the interruption of the labor relations is included),

who proves that during the previous calendar year s/he paid interest on the special purpose loan for housing needs in the amount of no less than1,000 CZK,

who, in the current calendar year, does not claim entitlement to such an allowance under this article for the same purpose at another integral part of the university,

can be provided with a contribution from the social fundin the amount of 40% of interest paid on the special purpose loan; however, no more than 10,000 CZK in the current calendar year.

The condition of the level of the workload of 1.0 does not apply to the employee who is a holder of the TP, ZTP or ZTP/P card.

A special purpose loan is a loan provided to an employee by a bank, a foreign bank branch, or the building society where it is possible to prove on the basis of the loan agreement that the loan was intended for:

the acquisition, construction, reconstruction or modernization of a flat or a family house, including the related purchase of land,

the purchase of household furniture or equipment,

a payment for the transfer of membership rights and obligations in a cooperative or for the transfer of the share in a legal person if the participant becomes the tenant of the flat or if s/he has another right to use the flat in a block of flats or a family house owned by a legal person affected by the transfer of membership rights and obligations or the transfer of the share, or

the settlement of the obligations between the citizens related to the housing needs.

Compliance of the condition with para 1 letter e) of this article shall be as follows:

With the first application for an allowance, the employee shall submit the application for an allowance to the personnel office that will secure an approval of the head of the account office, together with an affidavit of an employee that:

the loan agreement submitted is directly related to his/her current or future housing

all the documents submitted are true, and any changes will be immediately reported to the provider of an allowance

s/he does not claim in the current calendar year any allowance in accordance with para 1 of this article for the same purpose at another integral part of the university

loan agreement

extract from the title deed in the case of the purchase of a household item

in the case of acquisition of a member’s share in a housing cooperative or of a business share in a legal entity with the right to use the flat – an agreement on the transfer of membership rights and obligations, an agreement on the transfer of a business share, an extract from the public register, a lease agreement, and others

in the case of the settlement of obligations between the citizens related to the housing needs of an employee – an agreement on the settlement

a confirmation of the building society, a bank or a branch of a foreign bank of the amount of interest paid in the last calendar year on the special purpose loan.

with the next annual applications, the employee shall submit:

an application for an allowance

a confirmation of the building society, a bank or a branch of a foreign bank of the amount of interest paid in the last calendar year on the special purpose loan.

The allowance shall be paid in the current calendar year as a lump-sum.

The head of the personnel office is responsible for the factual accuracy of the application and the payment of the allowance.

The Dean may stipulate in his/her measure that a contribution under this article shall not be paid in a given calendar year if, in view of the balance and current drawdown of the respective social fund, the payment of the allowance would jeopardize the payment of the contributions in accordance with article 21 para 2 letter a), para 3 letters a), b), e) of the Rules of Economic Management, in particular the contributions under Part I, Part II article 1, Part IV, Part V, Part VI of this measure.

Article 3

Submission of the applications for an allowance for interest paid on the loan for housing needs and an allowance for interest paid on the special purpose loan for the needs related to the housing needs

An employee who fulfills the conditions for granting the allowance under Part II, article 1, article 2 of this measure, submits the respective application for an allowance for the previous year no later than by October 31 of the current calendar year.

The applications shall be submitted to the staff of the personnel office, who will secure the approval of the head of the account office and subsequently ensure the payment of the allowance to an employee.

Any applications submitted after this date will not be taken into account.

The allowance granted shall be paid by 31 December of the respective calendar year in the form of a non-cash transfer to the account of the employee.

An employee may be required to provide additional supporting documents necessary for the allowance to be granted. The period for providing the documents is 15 days.

The head of the personnel office is responsible for the factual accuracy of the application and the payment of the allowance.

Part III

Non-repayable financial assistance

An employee may be provided with a contribution from the social fund of up to 500,000 CZK as a non-repayable financial assistance for the purposes of housing needs, including a furnishing of the flat or a family house, in direct connection with overcoming his/her extremely difficult circumstances as a result of a natural disaster, an environmental or industrial accident.

An employee may be provided with a contribution from the social fund of up to 60,000 CZK as a non-repayable financial assistance in an acute and difficult social situation worthy a special consideration, which the employee is facing through no thought of his/her own.

The application for an allowance is submitted by an employee to the personnel office that will secure the statement by the head of the economic department and the Secretary of the Faculty. The Dean passes a decision on the application, usually within 30 days following the date of a receipt of the application with all the essentials documenting the reason given in the application, or following the date of providing all the additional documents after being prompted to do so by the personnel office. The application shall also be submitted to the respective trade union organization.

The contribution under paras 1 or 2 can not be claimed for the same reason at more integral parts of the university unless the employee has been relegated to another part of the university; the affidavit is an integral part of the application.

Part IV

The allowance for the coverage of expenses connected with the professional development of employees and related to the scope of activities of the university

An employee whose labor relations with the faculty last for at least one year and the level of the workload has been and is 1.0, may be provided with an allowance for specialized courses that enhance the professional development of the employee and are related to the scope of activities of the university (language courses, software training, etc.).

An employee can be provided with a contribution of up to a half of the course price, including VAT, however no more than 5,000 CZK per year.

An employee who fulfills the condition under para 1 is obliged to submit a written application no later than on 15 November of the respective calendar year, with the name of the specialized course, specification of the organizer and the price of the course, including VAT, to the personnel office, which shall ensure the approval of the head of the personnel office.

The allowance will be provided on the basis of an application accompanied by a tax document - an invoice for the respective course and with a signature of the head of the workplace the employee has been assigned to. The invoice must be issued to the faculty's invoice address ("Charles University, Faculty of Social Sciences, Smetanovo nábřeží 995/6, 110 00 Prague 1, ID no.: 00216208, Tax ID no.: CZ 00216208"). The text will indicate the course, the date it takes place, and the name of the participant.

The application for the allowance shall be submitted to the personnel office that will secure the approval of the head of the account office and subsequently passes the application to the account office for the payment.

The faculty will settle the invoice with the organizer of the course in full within the specified due date.

The account office shall subsequently issue an invoice charged to the employee to pay an amount equal to the difference between the price of the course and the amount of the contribution provided (the balance due).

The employee is obliged to properly settle with the faculty the invoice issued in his/her name in accordance with para 6 of this article. In the event an employee defaults on the payment of a financial obligation, the faculty has the right to demand, in addition to the payment of the due amount, statutory interest on late payments.

Contributions for the specialized courses provided by the faculty will be transferred for each employee to the accounting center of the workplace, which guarantees these courses. If the employee fails to pay the balance due for the course organized by the faculty on the due date stated in the invoice, s/he will be excluded from the course, or s/he will pay a proportionate amount of the costs incurred on the grounds that s/he will not be granted the contribution.

The allowance can not be claimed retroactively.

The head of the personnel office is responsible for the factual accuracy of the application and the payment of the allowance.

Part V

The allowance for the partial coverage of pre-school education in the kindergarten, hereinafter referred to as a “kindergarten allowance “

An employee

who is in labor relations with the university, or the faculty,

whose workload at the faculty is no less than 0.5,

can be provided with a kindergarten allowance in accordance with § 123 of Act no. 561/2004 coll., on pre-school, basic, secondary, higher vocational and other education, as amended, and in accordance with article 21 para 3 letter e) of the Rules of Economic Management of Charles University.

A kindergarten allowance may be granted for a child aged between two and four years. A kindergarten allowance in the current calendar year can be provided only at one integral part of the university; compliance with this condition shall be demonstrated by an affidavit.

If both parents or other caregivers (such as a spouse, grandparents, foster parents) are employees of the university, only one of them may apply for a kindergarten allowance.

A kindergarten allowance can not be granted to an employee who is on parental leave and does not perform work for FSV UK during that period under a contract of employment on the basis of which s/he takes parental leave.

A kindergarten allowance may be granted for up to 50% of the total fee for a calendar year, however, up to a maximum of 25,000 CZK, and solely in a non-cash form.

An employee who complies with the conditions of this measure is required to submit the application for an allowance to the personnel office that will secure the approval of the head of the account office and subsequently passes the application to the account office for a payment. The application must be submitted annually for the upcoming school year of the child's preschool attendance, not later than on 30 September of the given calendar year. In the event that the child enters the pre-school facility in the course of the calendar year, it is possible to submit an application for a kindergarten allowance for the given calendar year no later than on the last working day in the calendar month in which the child joined the pre-school facility. Part of the application is a confirmation of the pre-school facility of the amount of the pre-school fees.

Once the application has been approved, the employer provides a monthly/quarterly allowance, provided that the employee submits to the employer each month/quarter the invoice issued by the pre-school facility and charged to the faculty, stating the name of the employee. The invoice must be issued for half the amount of the pre-school fees.[1]

When deciding on the contribution and its amount, the social situation of the applicant, or the family, is taken into account.

The allowance can not be claimed retroactively.

In the event that a kindergarten allowance was claimed by anemployee contrary to the conditions for such a claim, s/he is obliged to return this allowance without any delay.

The head of the personnel office is responsible for the factual accuracy of the application and the payment of the allowance.

The Dean may stipulate in his/her measure that a contribution under this article shall not be paid in a given calendar year if, in view of the balance and current drawdown of the respective social fund, the payment of the allowance would jeopardize the payment of the contributions under article 21 para 2 letters a), b) of the Rules of Economic Management, in particular the contributions under Part I, Part II of this measure.

Part VI

The allowance for the expenses associated with maintaining or improving the health of the employee within the limits of the needs of university, hereinafter referred to as a “healthcare allowance”

An employee

whose workload at the faculty is and has been for at least one year 1.0,

who is in labor relations with the faculty,

can be provided with an allowance for the expenses associated with maintaining or improving the health of the employee within the limits of the needs of the university.

The healthcare allowance in the current calendar year can be provided only at one integral part of the university; compliance with this condition shall be demonstrated byan affidavit.

The healthcare allowance may be provided in a calendar year for a comprehensive medical examination of an employee at a contractual healthcare provider and up to a maximum of 15,000 CZK, solely in a non-cash form.

An employee who complies with the conditions of this measure is required to submit an application for the allowance to the personnel office, which shall secure the approval of the head of the account office. The application can be submitted at any time during the calendar year. The above-mentioned services and healthcare will subsequently be provided by the personnel office.

The allowance shall be granted on condition that a written application has been approved.

The head of the personnel office is responsible for the factual accuracy of the application and the payment of the allowance.

The Dean may stipulate in his/her measure that a contribution under this article shall not be paid in a given calendar year if, in view of the balance and current drawdown of the respective social fund, the payment of the allowance would jeopardize the payment of the contributions under article 21 para 2 letters a), b) of the Rules of Economic Management, in particular the contributions under Part I and Part II of this measure.

Part VII

Contributions paid to the employees from the social fund shall be recorded in the wage sheet of the employee and further processed by the employer as an income of the employee in accordance with the applicable legal regulations.

Part VIII

This measure annuls the Dean’s measure no. 42/2017 of 28 December 2017 and no. 30/2018 of 8 June 2018.

This measure comes into effect on 1 January 2019 and was discussed with the trade union organization on 5 December 2018.

2. Application for an allowance for interest paid on the loan for housing needs

3. Application for an allowance for interest paid on the special purpose loan for housing needs

4. Application for an allowance for the coverage of expenses connected with the professional development

5. Application for a kindergarten allowance

6. Application for an allowance for non-repayable financial assistance

7. Application for the healthcare allowance

[1] In the case of invoices for smaller amounts usually issued by municipal kindergartens, it is possible - with the approval of the head of the account office - to pay the entire invoice, with the employee paying ½ of the sum to the FSV account.